Sen. Bill Weber

Maddy summaryThis bill exempts sales and use tax on construction materials for a new preK-12 school building in Martin County West Independent School District (ISD No. 2448). It applies to materials purchased between October 1, 2025, and December 31, 2026, with the tax collected upfront and then refunded through a process similar to existing school construction exemptions. The state will appropriate funds from the general fund to cover these refunds. The exemption directly affects the school district and contractors supplying materials for this specific construction project.

Maddy summaryThis bill authorizes a refundable sales and use tax exemption for construction materials used in specific projects at Adrian Independent School District (No. 511). It covers roofing for secondary and elementary buildings, playground remodeling, retaining walls, and general maintenance (including bathroom/locker room remodels and window replacements) when materials are purchased between April 1, 2024, and September 1, 2025. Schools pay the tax upfront but receive a refund through the same process as other qualifying projects under Minnesota law. The exemption applies retroactively to purchases made after April 1, 2024, and is funded from the state general fund.

Maddy summaryThis bill provides a refundable sales tax exemption for construction materials used in specific school projects within the Russell Tyler Ruthton Independent School District (District No. 2902). It applies to materials purchased between January 1, 2020, and December 31, 2023, for pre-K through 12th-grade school buildings and athletic fields. The tax paid on these materials will be refunded by the state using general fund money, following existing procedures for similar projects. Claims for refunds can be filed until January 1, 2026, for purchases made after December 31, 2019, and before January 1, 2022. The exemption is retroactive to cover eligible purchases made as early as 2020.

Maddy summarySF 245 expands the definition of "qualified relatives" eligible for Minnesota's agricultural homestead tax benefits. It explicitly adds "grandparent" to the list of family members (including parents, children, and siblings) who can qualify as "actively farming" land under the tax code. This change allows grandparents to maintain special tax classification for agricultural homesteads if they farm property owned by their grandchildren or other qualifying relatives. The bill directly affects Minnesota farmers and their extended families seeking to preserve reduced property tax rates on agricultural land.

Maddy summarySF 45 modifies requirements for Minnesota's Tax Expenditure Review Commission. It changes the commission's membership structure (specifying how senators and representatives are appointed) and revises its review process for state tax benefits. The bill requires the commission to annually review tax expenditures, assess revenue losses and effectiveness, and recommend whether to continue, repeal, or modify each benefit. Key provisions include a 10-year review cycle for all tax expenditures, mandatory public hearings before reports, and standardized analysis components like estimating revenue impacts and comparing tax benefits to direct spending. This bill directly affects the commission's operations and how Minnesota evaluates existing tax breaks.

Maddy summarySF 50 appropriates $3.15 million from bond proceeds to repair two specific segments of the Casey Jones State Trail: the first three miles east from Pipestone Trailhead (including the trailhead) and the west segment of the Currie Loop. The bill authorizes the state to issue up to $3.15 million in bonds to fund this trail rehabilitation work, managed by the commissioner of natural resources. This funding directly affects trail users and local communities by improving access and safety on these segments. The bill does not change laws or policies but provides targeted capital investment for infrastructure maintenance.

Maddy summaryThis bill provides a sales and use tax exemption for construction materials used in building a specific three-story school in the Round Lake-Brewster Independent School District (District 2907). The exemption applies to materials purchased between January 1, 2024, and September 1, 2026, with taxes collected on these purchases later refunded through the standard process. The state will fund these refunds using general fund appropriations. The exemption is retroactive to purchases made after December 31, 2023.

Maddy summaryThis bill (SF 6) amends Minnesota Statutes section 290.01 to update the definition of a "resident trust" for income tax purposes. It creates two distinct sets of criteria: one for trusts established or administered before December 31, 1995, and another for newer trusts (after that date). For newer trusts, a trust qualifies as "resident" only if it meets two conditions (e.g., most investment decisions made in Minnesota) AND either the grantor was Minnesota-domiciled at irrevocability or the trust was created by a Minnesota-domiciled decedent. This change directly affects trusts subject to Minnesota income tax, clarifying which trusts must pay state taxes based on their administration location and grantor ties.

Maddy summaryThis bill allows Minnesota political subdivisions to grant property tax abatements (temporary tax reductions) specifically for land bank organizations. Land banks - defined as nonprofits or related LLCs managing vacant, blighted, foreclosed, or tax-forfeited properties for redevelopment - would qualify for these abatements under new provisions. The abatement period is limited to five years for land bank properties, and must align with public interest goals like redeveloping blighted areas or preserving tax bases. This directly affects land banks and the communities where they operate by reducing their tax burden during property rehabilitation.

Maddy summaryThis bill authorizes the state to issue bonds to fund the reconstruction of Trunk Highway 75 between Luverne and Pipestone. It appropriates bond proceeds for transportation department work including design, engineering, and construction of the highway segment. The funds would come from bonds sold under Minnesota law and deposited into the trunk highway fund. This directly affects the Minnesota Department of Transportation and communities along this highway corridor.